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Georgia Tax Credit

The Georgia Conservation Tax Credit is a financial incentive for landowners to help protect our state's natural resources. Landowners who donate fee-title lands or permanent Conservation Easements to a government entity or Qualified Organization may apply for a credit against their state income taxes.

Approved donors may earn credits equal to 25% of the fair market value of their donations, up to $250,000 for individual donors and $500,000 for corporate and partnership donors. (Donations made and recorded by partnerships BEFORE January 1, 2013, may earn a credit of up to $1 million in aggregate.) Any unused portion of the credit may be carried forward for ten succeeding years.

Prior to completing a conservation donation, potential tax credit applicants should review the Requirements for Conservation Easements and Restrictive Covenants in Exhibit A of the Tax Credit Certification Process and Procedures document. Note that these requirements apply only to donations completed and recorded AFTER January 1, 2013. Earlier donations are governed by requirements in Exhibit A of the 2006-2012 application form.

Donors must download and submit completed application forms to the Georgia Department of Natural Resources (DNR) in order to earn a Conservation Tax Credit. Donors should consult information on subpages of this website that correspond to the date their donations were completed AND recorded: 2006-2012 OR 2013+.